SANOCKI v. COMMISSIONER

Docket Nos. 1058-86, 1216-86.

56 T.C.M. 1088 (1989)

T.C. Memo. 1989-26

Leo Sanocki v. Commissioner. Leo and Barbara Sanocki v. Commissioner.

United States Tax Court.

Filed January 12, 1989.


Attorney(s) appearing for the Case

Joyce Rebhun, for the petitioners. Gerald W. Douglas, for the respondent.


Memorandum Opinion

SHIELDS, Judge:

In docket No. 1058-86 of these fully stipulated cases respondent determined deficiencies in and additions to Leo Sanocki's income tax for years and in amounts as follows:

                                          Addition to Tax
  Year                      Deficiency       Sec. 6653(b)1

  1973 ..................   $    39.00        $  472.00
  1974...

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